Zhongjing Food Co. Ltd. (300908) - Net Assets

Latest as of March 2026: CN¥1.85 Billion CNY ≈ $271.00 Million USD

Based on the latest financial reports, Zhongjing Food Co. Ltd. (300908) has net assets worth CN¥1.85 Billion CNY (≈ $271.00 Million USD) as of March 2026. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (CN¥2.11 Billion ≈ $308.68 Million USD) and total liabilities (CN¥257.46 Million ≈ $37.67 Million USD). This figure indicates the residual interest in the assets after deducting liabilities, essentially showing what would remain for shareholders if all assets were liquidated and all debts paid off. See Zhongjing Food Co. Ltd. balance sheet quality to measure how much of total assets are equity-financed.

Key Net Assets Metrics

Metric	Value
Current Net Assets	CN¥1.85 Billion
% of Total Assets	87.79%
Annual Growth Rate	24.36%
5-Year Change	17.45%
10-Year Change	418.64%
Growth Volatility	56.4

Zhongjing Food Co. Ltd. - Net Assets Trend (2012–2025)

This chart illustrates how Zhongjing Food Co. Ltd.'s net assets have evolved over time, based on quarterly financial data. For live market cap and overall valuation, see Zhongjing Food Co. Ltd. market cap and net worth.

Annual Net Assets for Zhongjing Food Co. Ltd. (2012–2025)

The table below shows the annual net assets of Zhongjing Food Co. Ltd. from 2012 to 2025. Also explore 300908 net asset momentum to track the company's year-over-year net asset growth rate.

Year	Net Assets	Change
2025-12-31	CN¥1.80 Billion ≈ $263.14 Million	+4.35%
2024-12-31	CN¥1.72 Billion ≈ $252.17 Million	+2.76%
2023-12-31	CN¥1.68 Billion ≈ $245.41 Million	+4.50%
2022-12-31	CN¥1.60 Billion ≈ $234.83 Million	+4.81%
2021-12-31	CN¥1.53 Billion ≈ $224.05 Million	+4.60%
2020-12-31	CN¥1.46 Billion ≈ $214.19 Million	+217.83%
2019-12-31	CN¥460.54 Million ≈ $67.39 Million	+0.19%
2018-12-31	CN¥459.68 Million ≈ $67.27 Million	+14.44%
2017-12-31	CN¥401.68 Million ≈ $58.78 Million	+15.85%
2016-12-31	CN¥346.72 Million ≈ $50.74 Million	+21.32%
2015-12-31	CN¥285.80 Million ≈ $41.82 Million	+18.78%
2014-12-31	CN¥240.62 Million ≈ $35.21 Million	+38.66%
2013-12-31	CN¥173.54 Million ≈ $25.39 Million	+64.19%
2012-12-31	CN¥105.69 Million ≈ $15.47 Million	--

Equity Component Analysis

This analysis shows how different components contribute to Zhongjing Food Co. Ltd.'s total equity over time. Equity components include common stock, retained earnings, additional paid-in capital, and other elements.

Equity Composition Insights

Retained earnings have grown by 1874.8% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (December 2025)

Component	Amount	Percentage
Retained Earnings	CN¥739.40 Million	41.12%
Other Components	CN¥1.06 Billion	58.88%
Total Equity	CN¥1.80 Billion	100.00%

Zhongjing Food Co. Ltd. Competitors by Market Cap

The table below lists competitors of Zhongjing Food Co. Ltd. ranked by their market capitalization.

Company	Market Cap
Revenio Group Corporation HE:REG1V	$358.98 Million
Auk Corp KO:017900	$359.06 Million
Marcopolo S.A SA:POMO3	$359.24 Million
Ulusoy Elektrik Imalat IS:ULUSE	$359.25 Million
Ocugen Inc NASDAQ:OCGN	$358.83 Million
InPlay Oil Corp TO:IPO	$358.79 Million
Guggenheim Taxable Municipal Managed Duration Trust NYSE:GBAB	$358.77 Million
Wave Cyber Shanghai Co Ltd SHG:688718	$358.76 Million

Equity Growth Attribution

This analysis shows how different factors contributed to changes in Zhongjing Food Co. Ltd.'s equity between the two most recent reporting periods.

Equity Growth Insights

From 2024 to 2025, total equity changed from 1,723,258,335 to 1,798,256,279, a change of 74,997,944 (4.4%).
Net income of 191,797,943 contributed positively to equity growth.
Dividend payments of 116,995,764 reduced retained earnings.

Equity Change Factors (2024 to 2025)

Factor	Impact	Contribution
Net Income	CN¥191.80 Million	+10.67%
Dividends Paid	CN¥117.00 Million	-6.51%
Other Changes	CN¥195.76K	+0.01%
Total Change	CN¥-	4.35%

Book Value vs Market Value Analysis

This analysis compares Zhongjing Food Co. Ltd.'s book value (net assets) with its market value over time. The relationship between these values can provide insights into investor sentiment and company valuation.

Valuation Insights

Current price-to-book ratio: 1.36x
The company is trading above its book value, indicating the market recognizes value beyond its reported assets.
The price-to-book ratio has decreased from 11.92x to 1.36x over the analyzed period, indicating reduced market premium.

Historical Price-to-Book Ratios

Date	Book Value per Share	Market Price	P/B Ratio
2012-12-31	CN¥1.41	CN¥16.80	x
2013-12-31	CN¥2.22	CN¥16.80	x
2014-12-31	CN¥3.11	CN¥16.80	x
2015-12-31	CN¥3.73	CN¥16.80	x
2016-12-31	CN¥3.11	CN¥16.80	x
2017-12-31	CN¥3.64	CN¥16.80	x
2018-12-31	CN¥4.17	CN¥16.80	x
2019-12-31	CN¥4.18	CN¥16.80	x
2020-12-31	CN¥12.99	CN¥16.80	x
2021-12-31	CN¥10.52	CN¥16.80	x
2022-12-31	CN¥10.99	CN¥16.80	x
2023-12-31	CN¥11.49	CN¥16.80	x
2024-12-31	CN¥11.79	CN¥16.80	x
2025-12-31	CN¥12.32	CN¥16.80	x

Capital Efficiency Dashboard

This dashboard shows how efficiently Zhongjing Food Co. Ltd. utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.

Capital Efficiency Insights

Current Return on Equity (ROE): 10.67%
The company shows good efficiency in utilizing shareholder equity.
DuPont Analysis Breakdown:
• Net Profit Margin: 17.73%
• Asset Turnover: 0.53x
• Equity Multiplier: 1.13x
Recent ROE (10.67%) is below the historical average (18.89%), suggesting potential challenges in capital efficiency.

Historical Capital Efficiency Metrics

Year	Return on Equity	Net Profit Margin	Asset Turnover	Equity Multiplier	Economic Value Added
2012	34.06%	12.58%	1.19x	2.27x	CN¥25.43 Million
2013	44.08%	19.81%	0.99x	2.25x	CN¥57.09 Million
2014	30.19%	18.29%	0.87x	1.90x	CN¥47.37 Million
2015	20.62%	13.18%	0.73x	2.13x	CN¥29.77 Million
2016	22.23%	15.91%	0.74x	1.90x	CN¥41.74 Million
2017	19.94%	15.36%	0.80x	1.63x	CN¥39.56 Million
2018	17.84%	15.40%	0.81x	1.43x	CN¥35.84 Million
2019	19.99%	14.59%	1.07x	1.29x	CN¥45.80 Million
2020	8.76%	17.61%	0.46x	1.08x	CN¥-18.19 Million
2021	7.75%	14.71%	0.48x	1.11x	CN¥-34.40 Million
2022	7.85%	14.29%	0.48x	1.13x	CN¥-34.46 Million
2023	10.27%	17.33%	0.52x	1.13x	CN¥4.58 Million
2024	10.18%	15.98%	0.55x	1.16x	CN¥3.08 Million
2025	10.67%	17.73%	0.53x	1.13x	CN¥11.97 Million

Industry Comparison

This section compares Zhongjing Food Co. Ltd.'s net assets metrics with peer companies in the Packaged Foods industry.

Industry Context

Industry: Packaged Foods
Average net assets among peers: $1,405,352,646
Average return on equity (ROE) among peers: 0.01%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
Zhongjing Food Co. Ltd. (300908)	CN¥1.85 Billion	34.06%	0.14x	$358.92 Million
Shenzhen Shenbao Industrial Co Ltd (000019)	$993.64 Million	1.34%	0.16x	$1.15 Billion
Hainan Pearl River Holdings Co Ltd (000505)	$770.02 Million	0.67%	0.70x	$649.98 Million
Xiwang Foodstuffs Co Ltd (000639)	$4.10 Billion	-18.34%	0.99x	$255.89 Million
Nanfang Black Sesame Group Co Ltd (000716)	$2.65 Billion	1.62%	0.68x	$558.56 Million
CNFC Overseas Fishery Co Ltd (000798)	$811.32 Million	0.67%	0.20x	$543.40 Million
Henan Shuanghui Investment & Development Co Ltd (000895)	$761.85 Million	7.40%	0.52x	$11.81 Billion
Xinjiang Chalkis Co Ltd (000972)	$447.94 Million	1.11%	0.65x	$440.17 Million
Zhengzhou Qianweiyangchu Food Co Ltd (001215)	$274.27 Million	16.98%	0.48x	$432.93 Million
Qingdao Foods Co Ltd (001219)	$465.66 Million	16.99%	0.17x	$355.80 Million
Shandong Oriental Ocean Sci-Tech Co Ltd (002086)	$2.78 Billion	-28.38%	0.50x	$576.18 Million

About Zhongjing Food Co. Ltd.

SHE:300908 China Packaged Foods

Market Cap

$358.92 Million

CN¥2.45 Billion CNY

Market Cap Rank

#14076 Global

#4218 in China

Share Price

CN¥16.80

Change (1 day)

+0.96%

52-Week Range

CN¥16.60 - CN¥31.11

All Time High

CN¥75.09